The marital relationship has wide-ranging impact throughout the legal world. Inheritance, creditor liability, personal liability, tax liability, employment benefits, Medicaid benefits, social security benefits—to name but a few—are all impacted by one’s marital status. Providing appropriate legal advice can depend on knowing the marital status of a client and the beginning date of marriage. The …
A recent story in the New York Times featured a discussion on the use of trusts in estate planning. The article touches on some of the benefits of a trust, including the use of revocable trusts to avoid probate and to maintain privacy. Trusts serve a variety of functions, including those cited above. Since everyone’s …
Use of Trusts and Revocable Trusts in Estate Planning Read More »
Texas is one of a relatively few states that continues to recognize common law marriage. Because marital status determines division of property upon death, whether you and your partner are in a common law marriage will impact your estate plan and the division of assets upon death. What is Common Law Marriage? There is a …
Since the Supreme Court ruling on marriage in June, I have been working with several other attorneys on getting the Department of State Health Services (DSHS) to update their policies to make them consistent with those of opposite-sex couples with regard to vital records, including birth certificates and death certificates. In August, DSHS released new regulations allowing …
DSHS Announces Equal Policies for Vital Records, Birth Certificates Read More »
There are three general ways of revoking a will in Texas: through subsequent writing, by a physical act upon the will, or by operation of law. Revoking a Will through Subsequent Writing Express revocation of a will by drafting a new will is by far the safest and most effective way of revoking your will. Drafting …
Since the United States Supreme Court decision in June, the dominoes of marriage inequality have been tumbling so fast it is difficult to keep track of all the courts overturning bans on same-sex marriage. Federal challenges to these bans have been almost all successful. The sole exception came from a Louisiana federal court in early September 2014. …
Marrying Out of State: What Texas Same-Sex Couples Should Know Read More »
Decisions regarding end of life care and treatment involve deeply personal and often very difficult choices. In a lovely and moving article published in the Wall Street Journal, the author documents her mother’s end of life choices.
Following on the heels of the June U.S. Supreme Court decision striking down the Defense of Marriage Act (DOMA), the IRS and Department of Treasury has extended equal treatment with respect to federal taxes to legally married same-sex couples, regardless of place of residence. Thus, couples who legally married out of state and live in Texas …
IRS Extends Equal Tax Treatment to Same Sex Couples Read More »
Occasionally, an individual named as a beneficiary in a will dies before the person who drafted the will (the testator). Who takes the gift when this occurs? It depends on the language of the will. Most estate planning lawyers draft a will with many possible scenarios in mind, thus a well-drafted will usually names at least one alternate …
What Happens When a Beneficiary of a Will Dies Before the Testator? Read More »
Many discussions around estate planning involve the topics of wills and powers of attorney. However, a Designation of Guardian in Advance of Need is also an essential part of a comprehensive estate plan — especially for unmarried couples. A Designation of Guardian can be used in two ways: to designate a guardian for yourself should you become incapacitated or to designate a guardian for your child. …
Designation of Guardian: An Estate Planning Essential Read More »
